The journal entry to record normal spoilage specifically identified with a particular job includes a credit to Work in Process.

Question

Quizplus · Accepted Answer

Normal spoilage is a cost of production that is expected and unavoidable. As such, it is included in the cost of the finished product. To record normal spoilage, the cost is charged to the job that caused the spoilage, and the corresponding credit is made to the Work in Process account.

The Journal Entry to Record Normal Spoilage Specifically Identified with a Particular